Julia Klier: Klier, J: Unrecht des § 153 Abs. 1 AO., Flexibler Einband
Klier, J: Unrecht des § 153 Abs. 1 AO.
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- Publisher:
- Duncker & Humblot GmbH, 10/2022
- Binding:
- Flexibler Einband
- ISBN-13:
- 9783428187003
- Weight:
- 570 g
- Format:
- 229 x 156 mm
- Thickness:
- 22 mm
- Release date:
- 26.10.2022
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Blurb
»The Legal Wrong of § 153 AO. The Fiscal Duty of Correction in the Context of Criminal Tax Law and the Freedom of Self-Incrimination«: The work examines if another tax evasion can be realized when the tax correction obligation of § 153 AO is not complied with. In this context, the author dealt with the questions, to what extent a new criminal offense can result after a tax reduction has already occurred and how the obligation to disclose any tax misconduct can be reconciled with the freedom from self-incrimination. According to that the voluntary self-disclosure was also reviewed as a protective institution.Notes:
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